TaxTMI 
TaxTMI 
2014 (3) TMI 49
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....ose, the Tribunal was directed to apply the tests which have been enunciated by the Hon'ble Supreme Court in the judgment in the case of M/s. Pleasantime Products Vs. Commissioner of Central Excise, Mumbai-I reported in 2009 (243) ELT 641 (SC) 2. The relevant facts of the case, in brief, as revealed from the records are that since 1986 the Assessees are engaged in the manufacture of Toys and Games falling under Chapter 95 of the CETA, 1985. They were filing the classification list upto 1995 and thereafter classification Declaration under Rule 173B of the erstwhile Central Excise Rules, 1944 in respect of the Toys and Games and classification lists were duly approved and the Declarations were acknowledged by the Department. The present proceedings were initiated after filing of classification declaration No. 1/2000-2001 dated 1.4.2000. The Assessee by their letter dated 19.8.2000 furnished the Department detailed product literature-cum-instruction sheets, how to play the games. On 17.11.2000, the Central Excise officers visited the Assessee's factory and after scrutiny of the products, it appears that some of the items could be classified under Sub-Heading No.9504.90 of CETA, 198....
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.... of Rs.60,77,451.35 along with interest and penalty for the period November 1996 to June 2001. The demand of duty was proposed in respect of 12 items classifying under sub-heading 9504.90 chargeable to 16% ad valorem instead of sub-heading 9503.00 chargeable to nil rate of duty as claimed by the Assessee in their Declaration. It has also proposed to impose penalty on Shri S.K. Padhi, Manager (Factory Accounts) and authorized signatory of the Assessee. It has been alleged that all the items are "Board and Dice Games". As per HSN, "Board & Dice" games are categorically classifiable under Heading No. 95.04 with specific mention of "Snakes & Ladders". The names of the items are as under:- 1. Pay Day 2. Games of Games 3. Talespin 4. Match & Move Memory 5. Upwards 6. Pictionary 7. Rally 8. Go to the head of the class 9. Chip N Dale 10. Monopoly 11. Junior Monopoly 12. Snakes & Ladders 2.4 It appears that the Assessee admitted the classification of "Snakes & Ladders" before issue of Show Cause Notice and the item "Monopoly" after issue of Show Cause Notice under sub-heading 9504.90. It was clarified by the Assessee that they were manufacturing more t....
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....e" and "Junior Scrabble" would come under 9504.90. 2.9 Thereafter, the Hon'ble Supreme Court passed judgment dated 12.11.2009 in these appeals and allowed the appeals filed by the Revenue, which reads:- "1. The batch of civil appeals is filed by the Department against the decision of CESTAT dated 23.1.2004 in Final Order Nos. 103 to 105 of 2004. These are virtually cross appeals to civil appeals filed by the assessee bearing Civil Appeal Nos. 4309-4311 of 2008 - M/s. Pleasantime Products & Anr. V. Commissioner of Central Excise, Mumbai - I, in which we have delivered the judgment today. The question in both sets of civil appeals, however, is common as far as the game "Scrabble/Upwords" is concerned. 2. In this batch of civil appeals filed by the Department we are concerned with classification of 12 items falling within the declaration filed by M/s. Funskool (India) Ltd. 3. We make it clear that the following three items are classifiable under Heading 95.04 of the Central Excise and Tariff Act,1 985 ("CETA", for short). They are as follows:- (i) Snake and Ladder (ii) Monopoly (iii) Scr....
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....ld be at liberty to proceed in accordance with law. 8. Before concluding, we may clarify that we have recalled our order dated 12.11.2009 only to bring about clarity in our order. We could have corrected our order easily by incorporating the correct number of items. However, we thought it best to recall the order and to redictate the said order for the sake of clarity. 9. Accordingly, the civil appeals filed by the Department are allowed with no order as to costs." 3. The learned Authorized Representative on behalf of the Revenue submits that the Revenue filed appeals before the Hon'ble Supreme Court in respect of 34 items. Out of that, the Hon'ble Supreme Court had already decided three items in favour of the Revenue insofar as it stand classified under Chapter 95.04. The Hon'ble Supreme Court directed the Tribunal to decide the present appeals by applying the tests as enunciated by the Hon'ble Court in the case of Pleasantime Products (supra). Thus, the Tribunal has to decide the matter as per the specific direction of the Hon'ble Supreme Court. 3.1 It is submitted that in Pleasantime Products (supra), the Hon'ble Supreme Court discussed the ....
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.... given in the puzzle (c) In a puzzle there is no chance only skill In Scrabble, there is no clue and the outcome is not predetermined. In a Junior Scrabble, there is an element of chance and skill and therefore both the items are not puzzles. (iv) In Pleasantime Products (supra), the observation of the Hon'ble Supreme Court at paras 21, 22 and 23, are relevant in deciding as to whether the items in this case are toy:- (a) Whether the item/product is an object for a child to play with? (paras 21 & 23) (b) Whether the item/product is to train the child in physical skills, to develop his imagination and stimulate his thinking? (para 21) (c) Whether the item/product imitates in miniature, the world familiar to children? (para 21) (d) Whether the item/product is an education toy, i.e. in the nature of kits for building structures, constructor sets, color mosaics and educational jigsaws? (paras 21 and 22) (e) Whether the items/products are tools of amusement? (para 23) (f) Whether the items/products have the element of chance and skill? (v) Ther....
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....e under 9503 as other toys. (vii) The Department erroneously proceeded on the basis that the assessee had accepted "Snake and Ladder" as well as "Monopoly" are not toys and therefore other items would be accepted as games. It is well settled that a concession does not give rise to any precedent. Relied upon the judgment of Lakshmi Shanker Srivastava Vs. State (Delhi Administration) AIR 1979 SC 451. (viii) All the items in question classified under ITC Heading 9503 30 10 which covers "educational games" and functional/ technical toys/models /kits under free import category. It is contended that ITC Import Policy has followed the HSN Explanatory Notes. (ix) The learned Senior Advocate submitted a "Written Submission" with a Chart showing details of nature of each items. He has also demonstrated all the items before the Bench during the course of hearing. The Assessee submitted copy of item/product literature and instruction of the items. 5. After hearing both sides and on perusal of the records, we find that Show Cause Notices dated 1.5.2001 and 5.11.2001 proposed to classify 22 and 12 items respectively under Sub-Heading 9504.90 chargeable to 16% ad valorem duty. The Ass....
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.....03 deal with a subject-matter, namely, "Toys" whereas Chapter Heading 95.04 deals with "Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment". Broadly, therefore, we have two subject-matters, namely, Toys on one hand and Articles meant for funfair, table or parlour games on the other hand. This conclusion is arrived at by applying a rule of interpretation called as "companion test". Within the subject-matter "toys", we find that Heading 9501 covers 'wheeled toys', Heading 9502 covers 'dolls' whereas Heading 9503 covers 'other toys; reduced-size models; puzzles of all kinds'. In sub-heading 9503.00, the expression "other toys" indicates that all toys other than wheeled toys and dolls would come under sub-heading 9503.00. In a way sub-heading 9503.00 is a residuary to sub-headings 9501.00 and 9502.00. According to the assessee, sub-heading 9503.00 in turn covers three separate and distinct items, namely, other toys; models; puzzles of all kinds." 6.1 According to the learned Authorized Representative for the Revenue, all the items in dispute are games and covered under Heading No. 95.04....
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....rt of details of each item and claimed 7 items as Educational Toy, 11 items as Toy, 2 items as Toy reduced size model and 5 items as Puzzle. The item "Travel Chess & Draughts" is not mentioned in the said chart. Now, we have to examine the classification of each items as claimed by the Assessee with product/item literature and instruction of play as per order of the Hon'ble Supreme Court as under:- (A) EDUCATIONAL TOY:- Explanatory Notes to Heading 95.03 of HSN includes Educational toy. Sub-Heading No. 9503.00 of CETA, 1985 refers as "Other toys ... recreational models". The Hon'ble Supreme Court in Pleasantime Products (supra) observed that predominant test would apply to "educational toy" as under:- 20. ***** ***** ****** ***** ***** According to Encyclopedia Americana, "educational toys" includes kits for building structures such as bridges and geodesic domes. Miniature railways on tracks are educational toys. However, with the change in educational methods in the 20th century the pattern of toys has undergone a change. Advance thinking in child welfare has influenced the shape of toys and special standards of safety a....
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.... thrown. If the player lands on a numbered location, he picks up a playing card from a pile, having the corresponding number. The text given on the pink side of the card gives a brief information about the location, which has to be read aloud. Thus, there is a clue given in the cards. The outcome is predetermined insofar as the cards won by the player have to be kept in front of the player so that others can see that these cards cannot be owned by them any longer. The players would proceed on the basis of instruction of card. There is no skill, but chance. The purpose is to educate the children about Paris and London. (b) The product literature of Games of the States (USA) indicates that this highly entertaining and educational game teaches the location of each of the States and its capital city. You learn about each state's important industries and product which you buy and sell. At the end of the game, all players count their money. The player with the most money wins the game. Spin the transport dial (marked with 1, 2, 3 etc.) The player who spins the highest number goes first. Players move towards the state of their choice which contains and opponents product disc. Thus, the....
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....ing where"? It is seen from the product literature that in Match & Move Memory, fun object cards are hiding. They match picture spaces on the game board. To move ahead on the game path, your child must find the card that matches the next picture space. Each match is rewarded with a free turn. Match & Move memory is an advanced memory game that helps to develop visual recall skills. Your child can play it alone, with you; or with other children. Any way it's played, it's unforgettable fun! In Match & Move Memory, clue is given in the picture space. There is no chance. Skill is required. The purpose is to train memory of the children and it would be considered as educational toy. (6) PAY DAY According to Revenue:- The game is similar to the Board games like Ludo as mentioned in HSN 9504.90. The movement of playing pieces is governed by the outcome of the thrown dice. The player plays as per the direction of the space where the playing piece lands. There is monetary transaction involved and the person with most cash/least debt is the winner. Appears classifiable as Board game under CSH 9504.90 of CETA, 1985. This has elements of chance / luck and there is no fixed outcome.....
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....title deeds are purchased from the bank based on the price fixed on the title deeds. The play is governed by certain specified rules like obtaining permission to build the main building. Even player collects money from the bank while passing through the bank. Winner is the player who lastly remains in the game while others going broke. The outcome is predetermined and no clue. There is no skill, only chance. Finding:- The game instruction indicates that the game is to develop chain of hotels and drive all competitors. The object of the game is to become a rich hotel tycoon: build hotels, welcome guest and hope the stay so long that they go broke paying their bills. On your turn, roll the dice and move your card forward (clockwise direction around the board) the number of lead steps shown on the dice. Cars may not share space. If you land on the opponents car, move ahead to the next vacant space. Each player chooses a car and places it on the start space. Each player rolls the dice. Play continues clock wise. It gives a lesson to develop a property, you must land on the appropriate land board spaces. No clue is given. Skill is required to ask for payment when someone lands ....
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....tion", a "toy" is an object for a child to play with, typically a model or miniature, replica of something. The gadget or a machine providing amusement is a toy. In 1914 even a car was a toy for a rich man. According to Stroud's Judicial Dictionary, Fifth Edition, construction kits for making model are "toys and games". According to Encyclopedia Americana originally a "toy" was made for adults rather than children, however, by 19th century the word came to denote a child's play-thing. According to Encyclopedia Americana toys are tools of the human child, training him in physical skills, developing his imagination and stimulating his thinking. Predominantly, it is a play-thing. Toys imitate in miniature the world familiar to children." The key test of the game is chance or luck and also skill. Outcome is not predetermined and there is also competitiveness. In a "TOY', the children are enjoying fun and amusement along with developing his imagination and stimulating his thinking. Such as, while playing LUDO, Chess Board Game, the persons are in a competition to win the game with their skill and luck/chance as the outcome is not predetermined and the fun and amusement a....
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....ares. There are various pieces namely, King, Queen, Bishop, Knight, Castle and Pawns and the aim is to capture (check) the opponents king. Similarly, the instruction of Travel Draughts would show that the aim is to take all the opponents pieces or to trap him so that he cannot move. On close reading of the instruction of play of the above items, it is seen that cool and calm mental states are required to play and it is highly competitiveness rather than fun and amusement. Further, rules are not plain and simple and require strong alertness, ability and accumen. The learned Senior Advocate submitted that these toys imitate a miniature to the children. We find that all these items are much smaller size than normal size of game. It is reduced size to play during travelling. All the elements of normal board game are available in these items and therefore, it would be considered as board game and classifiable under Heading 95.04. (11) CHIPS N DALE:- (12) DUCK TALES DISNEY:- (13) DISNEY SORRY:- According to Revenue:- All are a Board Game like Ludo, Snakes & Ladder (as mentioned in HSN notes). In Chips N Dale, Board has specific directions like Trade places, Go To any st....
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....ts eventually decided to call the game "Criss-Cross Words". "Scrabble" which means "to grope frantically", was trademarked in 1948". (ii) The game instruction of Chips N Dale, would show that the story is "Chip-n-Dale's enemy, professor Nimul has used his evil genius to build a machine which can control the minds of the children every time. Luckily Rescue Rangers can make a Magic Machine from everyday house hold objects to block the rays from the professor's machine. Can you help them?" It was invented to control the mind of the children, to build a magic machine which is different from the background history of scrabble intended as game. The rules of play are that choose a pawn and place it on the "STOP! PICK UP 1 PART" corner space closest to you on the game board. Each player rolls the dice. Always move from clock wise around the game board. The first player to complete the magic machine with six cards wins the game. In order to win the game you must be the first player to build a magic machine. Your machine will be made up of six machine parts with various signs as indicated in the game board steps. Clues are given in machine postcards. The outcome is predetermined for build....
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....ildren and the game rules are also simple and no such alertness, ability and acumen is required like Ludo, Snakes and Ladders. The instruction of play of Disney Sorry does not show any such fun or amusement to children. Hence, Chip N Dale and Duck Tales Disney cannot be considered as Game. But, we agree with the learned Authorized Representative that Disney Sorry is to be considered as Game. (14) FOX & GEESE According to Revenue:- The strategic Board Game similar to Draught which has been mentioned in HSN under 9504.90. This is played with pieces (geese) & fox. There are set of rules for the movement of the counter on the Board. Geese either capturing fox occupy all nine, have points. The fox wins if it wins as many as geese. Appears classifiable as board games of strategy under CSH 950.90 of CETA, 1985. To be considered as a GAME. According to Assessee:- Toy - This is a very simple strategy game in which the player controlling the fox tries to capture as many geese as possible, and the player controlling the geese tries to trap the fox. The outcome is predetermined. There are no clues. There is no chance, only skill. Finding:- The label of the game box indicat....
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....er with most money and game is played by rolling the dice. For a similar item, already decided by Hon'ble Supreme Court in Pleasantime Products Vs. CCE - 2009 (243) ELT 641 (SC) According to Assessee:- Toy - This game is different from Monopoly in the sense that the players are given no choice or decisions to make. The entire game is driven by the dice. The outcome is not predetermined. Clues are not given. There is no skill, only chance. Finding:- We find that it is a similar to monopoly which the Hon'ble SC already decided as a game. The learned senior counsel submits that this is a game different from monopoly in the sense that the players are given no choice or decision to make. The entire game is driven by dice. It appears from the instruction of the game that roll the dice and move that number of steps. Follow any instruction on that step. Your chance card may say to take a ride and therefore there is a chance. There is a strategy hit insofar as when you peck "free ticket booth" chance card and have to replace the players ticket booth, choose the player who is farthest ahead in the game. Thus, it is like monopoly as decided by the Hon'ble SC against the A....
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....d as game. (19) mould & paint According to Revenue:- Plaster of Paris is put in the PVC mould to make different figures of fruit, vegetables, funny faces, nature, Disney. HSN Note clearly refers that mould for mineral (Plastic of Paris etc.) in the making of a toy is classifiable under CSH 8480.10. Thus, it appears these products correctly classifiable under 8480.10 of CETA, 1985 According to Assessee:- Toy - This is merely a set of paints and clay for modeling. The test cannot be applied to this product, as it is clearly a toy and not a game in any sense. Finding:- It is seen from label of game box that it contained plaster, mould, paint, brush and magnets. It improves concentration and also increase creative skill. It appears from the product instruction that mix about 120 gms of plaster (about 15 teaspoons full) and 80 ml of water (about 1/3rd of a tea cup) and the packet of special additive to form a smooth paste without any lumps. Special additive is provided to make the moulded object strong. Pour the paste into the mould. Before the paste hardens, place a magnet on the mould. The magnet should be placed in such a manner that half of the magnet is imme....
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....s imitate in miniature the world familiar to children. This is reduced size models of various games and should be considered under S.H. 9503. (21) TRAVEL SNAKES & LADDERS According to Revenue:- Similarly classifiable as Board Games of CSH 9504.90 of CETA, 1985. According to Assessee:- Toy - The objective is to get all one's pieces to the opposite end by either moving one space, or jumping over another piece. The outcome is predetermined. Clues are not given. There is no skill, only chance Finding:- Choose a starting player. Players take turn at moving one of their pegs. Pegs can be moved either:- (a) by moving along a black line to an adjacent empty hole, or (b) by jumping over one peg at a time, along a black line, to an adjacent empty hole at the other side (you may jump over your own or opponents pegs). You may jump over more than one peg per turn provided there is an empty hole between each peg. The instruction of play of Travel Snakes & Ladders are similar to Ludo as stated above and also similar to Snakes & Ladders. Hence it is to be considered as game. (D) Following items CLAIMED as Puzzle:- In the case of Pleasanti....
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....the player cannot place a bee under those rules, he looses the game. Outcome is predetermined. Clues are given in the form of rules. Element of skill, no element of chance Finding:- It appears from the game rules that the object of the game is to play your Bees in the honeycombs so that other player cannot plan their Bees in the honeycomb. The starter then places one of his or her Bees in any cell of the honeycomb. A Bee can be placed only in an empty cell. It is particularly aiming to win the game by maximum bees in honeycomb of the same colour. The outcome is not predetermined and no clue is given. There is also luck and chance. It requires skill in placing a bee in a cell. So it cannot be considered as puzzle. (23) DRAGSTER According to Revenue:- HSN clearly mentions that sets comparing slot (hole) racing motor cars with their track layouts having the character of competitive games to be classifiable under CSH 9504.90. Therefore, Dragster appears classifiable under CSH 9504.90 1985. To be considered as a GAME. According to Assessee:- Puzzle - This is a set of cars going through a course that can be set up like a jigsaw. Since the cars are mechanical toys, th....
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....lly. They will protect the most precious piece on the gameboard, your flag. You and your opponent alternate turns. The red player moves first. On your turn you can do one of the following: Move - one of your playing pieces to an open adjacent space - or Attack - one of your opponent's playing pieces. It is akin to chess game and would cover under SH 9504. (25) PICTIONARY According to Revenue:- It is also a Board game and the object of the game is to identify through sketched clues as many as necessary to advance the playing pieces to the finishing square in the game board and correctly identify the final word. No literature. Element of skill and chance. According to Assessee:- Puzzle - In this game, clues are given via drawings by a player to his teammates so that they may guess what he is drawing. Outcome is predetermined. Clues are given. No chance only skill. Finding:- The object of the play is to identify through sketched clues as many words as necessary to advance to the finish square and correctly identify the final words. 496 words cards would give the clue as under:- P Person/Place/Animal (or related characteristics) O Object (things that can be t....
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....y the Hon'ble Supreme Court in the case of Pleasantime Products (supra), Chapter 95 of the CETA, 1985, HSN Notes and product literature and instruction of each item, we are in a considered view that the following items should be classified under 95.03:- 1. City Games (Paris) 2. City Games (London) 3. City Games (USA) 4. City Games (India) 5. Match & Move Memory 6. Chip N Dale 7. Duck Tale Disney 8. Fox & Geese 9. Rally 10. Games of Games 11. Go To The Head of the Class 12. Mould & Paint 9. All other items except mentioned in para 8 would be considered as GAMES and covered under Heading 95.04. In view of the above discussions, we modify the impugned orders insofar as the Assessee is required to pay the duty along with interest for all the items in dispute except the items as mentioned in paragraph 8 as above under Heading 9504.00. The Hon'ble Supreme Court directed that the demand of duty should be restricted for the normal period of limitation under Section 11A of the Central Excise Act, 1944. 10. Regarding the imposition of penalty, we find that the assessee declared all the items in their Declaration under Rule 173B of erstwhile Central E....
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....the classification, the age of the players of the game cannot be a criterion. Though this observation is not seen in the re-dictated order dated 25-01-2010, this view of the Hon. Apex Court has to be borne in mind while deciding the merits of the classification of items presently under dispute. 17. Before proceeding further, I want to observe that the contest regarding classification of "Snakes and Ladders" given up by the appellant is not merely a matter of a concession given by appellant as argued by the Ld. Senior Advocate. The classification agreed to by the appellant is what is prescribed by HSN notes. I note that HSN notes clearly mention that Boards and Pieces (chessmen, draughtsmen, etc.) for games of chess draughts, dominoes, mah-jong, halma, ludo, snakes and ladders etc are specifically stated to be covered under heading 95.04 The appellant did not contest the classification of "Monopoly" and most of the items now under dispute have the essential nature of "Monopoly" and other games like Draughts, Snakes and Ladders etc. The rules of the games have been discussed briefly in the order recorded by my brother. It is to be noted that the game "Snakes and Ladders" is played....
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.... because su do ko is played just by rules regarding the numbers which should be there in the nine boxes in each row and in each column and in each of the nine blocks. In the case of a jigsaw, wherein a picture to be built using different pieces, the final picture that has to emerge acts as a clue. Based on understanding of clue as explained above there is no clue given in any of the 26 items. There can be a slight doubt in the case of the item "Pictionary". In the case of Pictionary a member of a team tries to give clues to another member regarding the word to be deciphered using his drawing skill. This is game like the popular dumb shararat (or what is the good word?) except that clue is given by drawing and not by action. This game involves giving clues by drawing which another person of the same team can understand. The skill of the first person in drawing and the skill of the other person in understanding the drawing are at test. This is not a case where clues are given as part of the rules of game. So I consider that in this case also there is no clue involved. However this issue whether clues are given in the game is relevant only for 5 items (out of which Pictionary is one i....
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....Edition, the word "game" also defines, in certain context, instrumentalities used in playing them. According to Stroud's Judicial Dictionary, a "game" is a form of a play or sport especially a competitive one, played according to rules and decided by skill and chance. According to Words and Phrases, Permanent Edition, the instruments by which chance may be developed and upon which skill may be exercised are also games - such as cards, dice, balls, figures, letters, checks etc. Therefore in a game there is a trial of skill or chance between two or more contesting parties according to some rule(s) by which one may succeed or fail. It is a contest for success, for a trial of chance or skill and it embraces every contrivance which has for its object sport, recreation or amusement. These are the various dictionary meanings of the word "game". Applying the dictionary meaning, we are of the view that "Scrabble" is a board game. It is not a puzzle. In the circumstances, it falls under Heading 95.04 and not under sub-heading 9503.00 of the CETA. 23. All the items except "Mould & Paint" and out of the 26 items satisfy the criteria of trial of skill or chance between two or more contesting....
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....ng to Encyclopaedia Americana originally a "toy" was made for adults rather than children, however, by 19th century the word came to denote a child's play-thing. According to Encyclopaedia Americana toys are tools of the human child, training him in physical skills, developing his imagination and stimulating his thinking. Predominantly, it is a play-thing. Toys imitate in miniature the world familiar to children. According to Encyclopaedia Americana, "educational toys" includes kits for building structures such as bridges and geodesic domes. Miniature railways on tracks are educational toys. However, with the change in educational methods in the 20th century the pattern of toys has undergone a change. Advance thinking in child welfare has influenced the shape of toys and special standards of safety and hygiene are enforced today. Kindergarten methods have influenced the pattern of toys and introduced building blocks and constructor sets, colour mosaics and educational jigsaws into the definition of the expression "educational toys". However, in 20th century also soft toys remain popular like "teddy bear". In 20th century vinyl plastic and foam rubber has revolutionized the toy indu....
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.... my Ld. Brother for these items though the reasoning is somewhat different. There is similar claim in respect of Travel Ludo, Travel Chinese Checkers and Travel Snakes and Ladders. However these are just boards suitable for playing the concerned game during Travel with no change in essential nature of the game played with respective names. This cannot be considered as miniature of the respective game board and considered to be reduced sized models. So I agree with the finding of my Ld. Brother that these are games classifiable under 95.04.90. 27. Now I would like to examine other items which have educational value and it will fall under the category of educational toy. The items I propose to cover are 1) City of Games (Paris), 2) City of Games (London), 3) City of Games (USA) and (4) City of Games (India). The first two games teach children about places which have historical or other importance in the two cities. In the case the latter two products it teaches about places and its produce of USA or India as the case may be. The predominant nature of the games is educative in nature. The Apex Court has ruled that educational jigsaws merit classification as "educational toy" as per....
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....ehearse with other "experts." Once each presenter is up to speed, the jigsaw groups reconvene in their initial heterogeneous configuration. The atom bomb expert in each group teaches the other group members about the development of the atom bomb. Each student in each group educates the whole group about her or his specialty. Students are then tested on what they have learned about World War II from their fellow group member. What is the benefit of the jigsaw classroom? First and foremost, it is a remarkably efficient way to learn the material. But even more important, the jigsaw process encourages listening, engagement, and empathy by giving each member of the group an essential part to play in the academic activity. Group members must work together as a team to accomplish a common goal; each person depends on all the others. No student can succeed completely unless everyone works well together as a team. This "cooperation by design" facilitates interaction among all students in the class, leading them to value each other as contributors to their common task." 28. In the context of such changing methods of education which have been taken note of b....
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....Play continues to the left. GAME PLAY WHAT TO DO ON YOUR TURN * Roll the die and move your pawn the number of spaces shown on the die. * Always move your pawn clockwise around the gameboard. More than 1 pawn may share the same space. * Follow the directions, if any, on the space you land on. Your turn is then over. Zipper Tokens * Zipper tokens help you move farther by adding to your die roll. Each Zipper token you use adds 1 to your roll. * To use a Zipper token, turn it facedown after you roll. You may use as many of your tokens as you wish, but only those which are faceup. For example, if you roll a 1, you may use 2 Zipper tokens to move 3 spaces. GAMEBOARD SPACES . If you land on this space by exact count and you have any Zipper tokens turned facedown, you may turn one of them faceup again. If al your Zipper tokens are faceup, do nothing. Your turn is over. . If you land on this space by exact count, you may trade places on the gameboard with any other player. Just swap spaces with the chosen pawn and fol....
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.... Machine Part cards. To see that your finished machine will look like, take a look at the black and white Model Machine from the cardboard platform." Notice the 2 cards marked "A" and "B" on the Model machine. The Machine parts on these cards must be the same color in order for you to use them in your machine. For example, if the part on card "" is red, then the part on card "B" must also be red. Cards "E" and "F" must also match by color, but they do not have to be the same color as "A" and "B". In other words, "A" and "B" can be red, while "E" and "F" can be blue. Cards "C" and "D" are the same colors for all machines and therefore do not have to match any other cards. NOTE: If you find yourself with extra Machine Part cards, hang on to them!. They'll come in handy when you land on a Professor Nimnul space or when an opponent lands on a STEAL space!. WINING THE GAME The first player to complete a Magic machine with 6 cards wins the game!. The back ground story given is of no significance in playing the game or winning it. For winning this game the winner has to collect six ....
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....ove your playing piece before moving a Bad Guy. MOVING YOUR PLAYING PIECE Al first, players should move their playing pieces toward the Treasure Space, to collect their tokens (see COLLECTING A TREASURE TOKEN). After collecting a token, each player makes a dash for the FINISH Space! Move your playing piece as follows: * You can move in any direction along the path - but never move onto the same space twice on one turn. * You may pass other players' playing pieces as you move,if you end your move on a space occupied by another player's playing piece, move your playing piece to the next open space. * If you land on or pass a Bad Guy. you get captured! See CAPTURING. MOVING A BAD GUY Usually, you'll want to move a Bed Guy toward an opponent's playing piece to capture it-or away from your own playing piece, to avoid getting captured. Move Bad Guys as follows: * To move a Bad Guy onto the path from its Hiding Space, take either of the 2 paths the arrows point to. * A Bad Guy can pass another Bad Guy as it moves. If a Bad Guy ends its move on a s....
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....afe Spaces-so once you reach area, you can't be captured! HOW TO WIN To be the first player to reach the FINISH Space (not necessarily by exact count) with a Treasure token, and you win the game!" This game is essentially like snake and ladder except that in snake and ladder the player can do nothing to avoid a snake which takes the away from the final winning position. Here in this game the Bad Guy has the role of a snake. But player has some limited options by which he can avoid a BAD guy. There is no reason why the classification of this item should be different from that of "Snakes and Ladders". It does not satisfy any of the criteria laid down by the Apex Court for toys. 30.3 Fox and Geese. The product literature of this item is reproduced below: "Contents : Game Board 13 Geese Tokens 1 fox token No. of players: 2 One player plays for all 13 Geese One player plays for the fox Aim of the Game: For the player playing for the Geese, the aim is to try and catch the fox or occupy all 9 "Home points of the fo....
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....atisfy any of the criteria laid down by the Apex Court for toys. 30.4 Rally The product literature of this item is reproduced below: "Contents : 24 Road Cards 4 cars 1 dice Aim of the Game : To be the first to reach the finish with your car. Preparations : 1. Take the Start / Finish' card and the "turning point" card from the card tack. ('Start Finish' card is the card showing the traffic signal. "Turning Point" card is the card showing the direction to take a U turn) 2. Shuffle the remaining cards. Make a pile and put the pile face upwards on the table. Put the 'turning point' card at the bottom of the pile. 3. Put the 'Start / Finish' card at the centre of the table and put the cars on top of it. 4. Take turns in throwing the dice. The one who throws the highest starts first - Move clockwise. Game Play : 1) The first player will have to take a card from the top of the pile and place it next to the Start / Finish card. 2) T....